you learned to analyze implementation issues involved in activity-based costing systems and examine how a company can assess customer profitability using activity-based costing. It is critically important to have a firm strategy and become proficient with managerial accounting tools to stay profitable in a competitive market. A business manager can increase profitability by using activity-based costing (ABC). Think about what you have learned. What is the relationship between activity-based management and activity-based costing